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UDC
Uniform Definiton of a Child
| Question | Answer |
|---|---|
| What are the four tests to determine if a person is a Qualifying Child? | Age, Relationship, Residency and Support (Child cannot provide on on-half of support) |
| To claim a Child Tax Credit a child must be under what age? | 17 |
| To claim Child Care Expense a child must be under what age? | 13 |
| If the Qualifying Child rules do not apply then True or False the child may be claimed under the Qualifying Relative Rules | True |
| What two additional tests must be met for a child to be claimed as an exemption under the Qualifying Relative rules | 1) The person claiming the exemption must provide over one-half of the child's support and 2) the child cannot be a Qualifying Child of another taxpayer. |
| What are the five benefits that are unified by the Working Families Tax Relief Act of 2004 | 1) Dependent Exemption, Head of Household Filing Status, Child Tax Credit, Child and Dependent Care Expense and the Earned Income Creidt. |
| If a custodial parent releases the dependent deduction to the non-custodial parent what other benefit goes with it? | Child Tax Credit |
| If a custodial parent releases the dependent deduction to a non-custodal parent, what benefits may be custodial parent retain? | Earned Income Credit, Child or Dependent Care Expense and Head of Household |
| If a child is married, can the child file a joint return and still be a Qualifying Child? | Yes, but only to claim a refund of withheld taxes. |
| Can a child be older than the person claiming a dependent deduction and be a Qualifying Child? | No, the child must be younger than the person claiming the depended deduction to be a Qualifying Child. |